Commnr. Of Central Excise, West Bengal vs M/S. Web Impression (India) Pvt. Ltd

The Supreme Court allowed the appeal against the judgment of the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT), stating that the previous order in the case of Srikumar Agencies was set aside and the matter remitted for fresh consideration. The Court emphasized the need for timely resolution, urging the CESTAT to dispose of the appeal by February 2009. The judgment establishes the principle that matters should be resolved expeditiously in the interest of justice.